syllabus commerce

8/10/2019 Syllabus Commerce

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FOUR YEAR UNDERGRADUATE PROGRAMME IN COMMERCE

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UNIVERSITY OF DELHI

DEPARTMENT OF COMMERCE

FOUR YEAR UNDERGRADUATE PROGRAMME

(Courses effective from Academic Year 2013-14)

SYLLABUS OF COURSES TO BE OFFERED

Discipline Courses I, Discipline Courses II

& Applied Courses

Note:The courses are uploaded as sent by the Department concerned. The scheme

of marks will be determined by the University and will be corrected in the syllabus

accordingly. Editing, typographical changes and formatting will be undertaken

further.

Four Year Undergraduate Programme Secretariat

[email protected]
mailto:[email protected]:[email protected]:[email protected]


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WITH MULTIPLE DEGREE OPTIONS

The four year undergraduate programme envisages effective teaching in Commerce using

innovative methods, projects, practical training and fieldwork. The course has been designed

in such a way that student is exposed to a wide array of topics giving equal emphasis to pure

and applied aspects of the subject. The scheme of year-wise paper options in each semester is

as under:

Students opting for Commerce as main/major subject are required to take all the papers of

Discipline Courses-I. They will also be required to take all the papers of Foundation

Courses, IMBH/CA and all the papers of Applied Courses. In addition, they will be

required to take papers from Discipline Course-II from subjects other than Commerce.

Students opting for subjects other than Commerce as major may take Commerce as minor

by taking all the papers of Discipline Course-II.

Degree Nomenclature:

Diploma after 2 years

Bachelor (Commerce) after 3 years

Bachelor with Honours (Commerce) after 4 years

The scheme of papers to be opted in each semester:

Year Semester FC DC-I DC-II AC IMBH/CA

First

I 4 2 1-IMBH

II 3 2 1* 1-IMBH

Second

III 2 2 1 1 1-CA

IV 2 2 1 1 1-CA

Third

V 3 1 1 1-CA

VI 3 1 1 1-CA

Fourth

VII

2+1 (Research

Methodology andproject work) 1 1-CA

VIII 2+1 (Research) 1 1-CA

FC: Foundation Course

DC-I: Discipline Course-I

DC-II: Discipline Course-II

AC: Applied Course

IMBH: Integrated Mind Body & Heart

CA: Cultural Activities include NCC, Sports, NSS, etc.

*Language Course


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Each Discipline Course -1 and Discipline Course -II paper shall have the following

features:

Discipline Courses-1 (DC-1) (Sem. 1 to 8)Each DC-1 and DC-2 paper shall have the following features:

Theory

-5 hr/week

[-4 lectures and -1hr presentation/ week]

-100 marks

(75 marks for final exam and 25 marks for internal assessment through presentation/

project)

Discipline Courses-2 (DC-2) (Sem. 3 to 8)Each DC-2 paper shall have the following features:

-5 hr/week

[-4 lectures and -1hr presentation/ week]

-100 marks

(75 marks for final exam and 25 marks for internal assessment through presentation/

project)

Applied Course (Sem. 3 to 6)

Each applied course shall have the following features:

-3hr/week (lecture-cum-practical for hands on experience)

-75 marks (40 marks for final exam and 35 marks for internal assessment through

presentation/ project)

Research Methodology(Sem. 7)

Project Work (Sem. 7 to 8)

-The Project Work to start in Sem. 7 and continue in Sem. 8.


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DISCIPLINE COURSEI

Semester/ Paper No. Papers Title Maximum Marks

Semester - I

Paper DC I - 1 Business Laws 100

Paper DC I - 2 Financial Accounting &Auditing

100

SemesterII

Paper DC I - 3 Business Mathematics &

Statistics

100

Paper DC I - 4 Human Resource Management 100

SemesterIII

Paper DC I - 5 Principles of Marketing 100

Paper DC I - 6 Financial Management 100

SemesterIV

Paper DC I - 7 Cost Accounting 100Paper DC I - 8 Corporate Laws 100

Semester - V

Paper DC I - 9 Corporate Governance and

Social Responsibility

100

Paper DC I - 10 Business Economics 100

Paper DC I - 11 Income Tax Law and Practice 100

SemesterVI

Paper DC I - 12 Security Analysis and Portfolio

Management

100

Paper DC I - 13 Corporate Accounting 100

Paper DC I - 14 Industrial Laws 100

Semester - VII

Paper DC I - 15 Organizational Behaviour 100

Paper DC I - 16 Management Accounting 100

Paper DC I - 17 Business Research Tools 100

SemesterVIII

Paper DC I - 18 Foreign Exchange Management 100

Paper DC I - 19 Advertising and Brand

Management

100

Paper DC I - 20 Project Work 100


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DISCIPLINE COURSEII


SemesterIII

Paper DC II - 1 Setting up a Business 100

SemesterIV

Paper DC II - 2 Marketing for Beginners 100

SemesterV

Paper DC II - 3 Financial Reporting & Analysis 100

SemesterVI

Paper DC II - 4 Personal Tax Planning 100

SemesterVII

Paper DC II - 5 Investing in Stock Market 100

SemesterVIII

Paper DC II - 6 Insurance & Risk Management 100


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APPLIED COURSES

FOUNDATION COURSES:

Language, Literature, and CreativityI (Hindi/MIL)

Language, Literature, and CreativityII (English)

Information Technology

Business, Entrepreneurship, and Management

Governance and Citizenship

Psychology, Communication and Life Skills

Geographic and Socio-Economic Diversity

Science and Life History, Culture and Civilization

Building Mathematical Ability

Environment and Public Health

TEACHING HOURS:

Foundation Course: Language, Literature, and Creativity to be offered in semester 1st andsemester 2nd: 5 periods/week (4 lectures + 1 students presentation) Hindi

/Sanskrit/MIL/Persian/Arabic/English

Others foundation papers: 3 periods/week (2 lectures + 1 studentspresentation)

DC-I & DC-II : 5 periods/week (4 lectures + 1 students presentation)

Applied Course : 3 periods/week (2 lectures + 1 students presentation)

IMBH/CA: 2 periods/week (to be part of the workload)

Tutorial/Practical will continue wherever applicable


SemesterIII

Paper AC - 1 E- Business & Cyber Laws 75

SemesterIV

Paper AC - 2 E- Marketing 75

Semester - V

Paper AC3 E-Accounting 75

SemesterVI

Paper AC - 4 E-Filing of Returns 75


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SEMESTER I

PAPER: DISCIPLINE COURSEI - 1: BUSINESS LAWS

Marks: 100 (Theory = 75, Internal Assessment = 25)

Objective: The objective of the course is to impart basic knowledge of the important

business laws along with relevant case law.

Lectures: 48

UNIT IThe Indian Contract Act, 1872 15 Lectures

Contract meaning, characteristics and kinds; Essentials of valid contract - Offer and

acceptance, consideration, contractual capacity, free consent, legality of objects; Voidagreements; Discharge of contract modes of discharge including breach and its remedies;

Contingent contracts; Quasi contracts; Contract of indemnity and guarantee; Contract of

bailment; Contract of agency

UNIT IIThe Sale of Goods Act, 1930 8 Lectures

Contract of sale, meaning and difference between sale and agreement to sell; Conditions and

warranties; Transfer of ownership in goods including sale by non-owners; Unpaid seller

meaning and rights of an unpaid seller against the goods and the buyer.

UNIT IIIThe Limited Liability Partnership Act, 2008 15 Lectures

Salient features of LLP; Difference between LLP and partnership, LLP and company; LLP

agreement; Nature of LLP; Partners and designated partners; Incorporation document;

Incorporation by registration; Registered office of LLP and change therein; Change of name;

Partners and their relations; Extent and limitation of liability of LLP and partners; Whistle

blowing; Contributions; Financial disclosures; Annual return; Taxation of LLP; Conversion

to LLP; Winding up and dissolution.

UNIT IVThe Information Technology Act, 2000 10 Lectures

Definitions under the Act; Digital signature; Electronic governance; Attribution,

acknowledgement and dispatch of electronic records; Regulation of certifying authorities;

Digital signatures certificates; Duties of subscribers; Penalties and adjudication; Appellate

Tribunal; and Offences.

READINGS:

Suggested Readings:

1. Lee Reach,Business Laws, Oxford University Press, UK

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2. Singh, Avtar, The Principles of Mercantile Law, Eastern Book Company, Lucknow.3. Tulsian P.C,Business Law, Tata McGraw Hill, New Delhi.4. Sharma J. P., and Sunaina Kanojia,Business Laws, Ane Books Pvt. Ltd, New Delhi.

Note: Latest edition of text book may be used.

DISCIPLINE COURSE I


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SEMESTER I

PAPER: DISCIPLINE COURSE I -2: FINANCIAL ACCOUNTING & AUDITING


Objective: The objective of this paper is to help students to acquire conceptual knowledge of

financial accounting and auditing and to impart skills for recording various kinds of business

transactions.

Lectures: 48

UNIT I: 2 Lectures

Accounting Theory: Accounting Concepts, Accounting Conventions, Accounting Standards.

Brief Introduction of AS-1, AS-9 and IFRS.

UNIT II: 6 Lectures

Measurement of Income.Inventory Valuation (FIFO, LIFO and Weighted Average only;

AS-2). Depreciation (SLM, WDV and change of methods only; AS-6)

UNIT III: 5 Lectures

Accounting Cycle: From recording of transactions to preparation of financial statements of

proprietary enterprises.

UNIT IV: 5 Lectures

Partnership and Consignment Account.

UNIT V: 5 Lectures

Joint Venture excluding Memorandum Method.

UNIT VI: 7 Lectures

Preparation of Branch Accounts. Debtors System; Stock and Debtors system.

UNIT VII: 8 LecturesAccounting for Hire Purchase System.

UNIT VIII: 10 Lectures

Auditing: (1) Meaning, Objective

(2) Audit Procedure: Vouching and Verification of Assets & Liabilities

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READINGS:

SECTION A: Financial Accounting

Essential Readings:

1. Horngren, Sundem, Elliott,Introduction to Financial Accounting, Pearson Education.2. Monga, J.R., Financial Accounting: Concepts and Applications, Mayoor PaperBacks,

New Delhi.

3. Lal, Jawahar and Seema Srivastava, Financial Accounting: Text and Problems,Himalaya Publishing House.

Suggested Readings:

1. Anthony, R.N., and J.S. Reece,Accounting Principles, Richard D. Irwin, Inc.2. Gupta, Nirmal,Financial Accounting and Auditing, Ane Books (P) Ltd, New Delhi.

3. Sehgal, Ashok, and Deepak Sehgal, Advanced Accounting, Part-I, Taxmann AppliedServices, New Delhi.

4. Tulsian, P.C.,Financial Accounting, Tata McGraw Hill, New Delhi

SECTION B: Auditing

Essential Readings:

1. Basu S. K.AuditingPrinciples and Techniques, Pearson Education.2. Jha, Aruna, Student guide to Auditing, Taxman Allied Service (P) Ltd.

Suggested Readings:

1. Sharma, S.D.,Auditing Principles and Practice, Taxmann Allied Services (P) Ltd.2. Alvin, S.A. Arens, and K. Loebbecke James, Auditing: An integrated Approach,Prentice

Hall. NJ.

3. Strawser, R. Jerry., and Robert R. Strawser,Auditing, Thomson Learning.4. Kumar, Ravinder & Virender Sharma,Fundamentals of Practical Auditing, Prentice Hall

India Pvt. Ltd.


DISCIPLINE COURSE I


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SEMESTER II

PAPER: DISCIPLINE COURSE I -3: BUSINESS MATHEMATICS AND

STATISTICS


Objective: The objective of this course is to familiarize students with the basic statistical and

mathematical tools used to summarize and analyze quantitative information for decision

making with emphasis on applications to business situations.

Lectures: 48

SECTION A : BUSINESS STATISTICS

UNIT I: 2 Lectures

Analysis of Uni-variate Data: Moments, calculation and use in study of central value,

variation, skewness and kurtosis.

UNIT II: 4 Lectures

Analysis of Bi-variate Data: Simple and linear correlation and regression analysis. Meaning

of correlation.Correlation and causation. Karl Pearsons co-efficient of correlation and its

interpretation. Rank Correlation.

Regression analysis: Fitting regression line-method of least squares, Properties of correlation

and regression co-efficients.


Analysis of Time Series and Forecasting: Components of time series. Additive and

Multiplicative models.

Trend Analysis:Linear and Non-Linear, including second-degree parabola and exponential

models. Forecasting - Exponential smoothing.

UNIT IV: 6 Lectures

Probability Distributions: Concept of probability distribution, itsexpected value and

variance. Binomial, Poisson and Normal DistributionsProperties and applications.

UNIT V: 6 Lectures

Sampling Concepts, Sampling Distributions and Estimation: Populations and samples,

Parameters and Statistics, Descriptive and inferential statistics. Sampling methods including

Simple Random sampling, Stratified sampling, Systematic sampling, Judgement sampling

and Convenience sampling.

Concept of Sampling distributions and Theory of Estimation: Point and Interval

estimation of means and proportions.

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SECTION B : BUSINESS MATHEMATICS

UNIT I: 4 Lectures

Matrix-Algebra: Solution of system of linear equations (having unique solution and

involving not more than three variables) using matrices, Input Output Analysis.

UNIT II: 7 Lectures

Calculus-I: Concept and rules of differentiation, Maxima and Minima involving second or

higher order derivatives


Calculus-II: Partial Differentiation. Partial derivatives up to second order. Homogeneity of

functions and Eulers theorem. Total differentials, Maxima and Minima in case of twovariables involving not more than one constraint including the use of Lagrangean multiplier.

Integration. Standard forms. Definite integration-application in business and economics.

UNIT IV: 6 Lectures

Mathematics of Finance: Rates of interest-nominal, Effective and their inter-relationships,

Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their future and

present values using different types of rates of interest. Depreciation of Assets. Valuation of

simple loans and debentures. Sinking funds.

READINGS:

Essential Readings:1. Vohra, N.D.,Business Statistics, McGraw Hill Publishing Co.2. Sharma, J.K.,Business Statistics, Pearson Education.3. Levine Krehbeil, Berenson and Viswanathan,Business Statistics: A first course,Prentice

Hall.

4. Thukral, J.K.,Mathematics for Business Studies, Mayur Publications.

Suggested Readings:1. Dowling, E.T., Mathematics for Economics, Schaums Outlines Series, McGraw Hill

Publishing Co.2. Mizrahi and John Sullivan, Mathematics for Business and Social Sciences, Wiley andSons.

3. Wikes, F.M.,Mathematics for Business, Finance and Economics, Thomson Learning.4. Taha, Hamdy A.,Operations Research: An Introduction, Prentice Hall of India.


DISCIPLINE COURSE I


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READINGS:

Essential Readings:

1. Mondy, A Wayne , and Robert M. Noe, Human Resource Management, Pearson

Education2. Decenzo, D.A., and S.P. Robbins, Fundamentals of Human Resource Management,

Wiley, India.

3. Dessler, G., and B. Varkkey,Human Resource Management,Pearson Education, Delhi.4. Chhabra, T.N.,Human Resource Management, Dhanpat Rai& Co., Delhi.

Suggested Readings:

1. Aswathappa, K.,Human Resource Management, Tata McGraw-Hill, New Delhi.2. French, W. L.,Human Resource Management, Haughten Miffin, Boston.3. Gupta, C.B.,Human Resource Management, Sultan Chand & Sons, Delhi.

4. Rao, V. S. P.,Human Resource Management: Text and Cases,Excel Books.5. Robert L. Mathis and John H. Jackson, Human Resource Management,South- Western

Cengage Learning, USA.

6. Storey, J.,Human Resource Management,Thomson Learning, London.

Note: Latest edition of the book may be used.

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SEMESTER III

PAPER DISCIPLINE COURSE I -5: PRINCIPLES OF MARKETING


Objective: The objective of this course is to provide basic knowledge of concepts, principles,

tools and techniques of marketing for the purpose of understanding marketing practices.

Lectures: 48

Unit I: 8 Lectures

Introduction: Nature, scope and importance of marketing; Marketing concepts: Production,

Product, Sales, Marketing and Societal; Marketing mix, Marketing environment.

Unit II: 8 Lectures

Consumer Behavior: Stages of Consumer Decision Making; Factors influencing consumer

buying decisions.

Market Selection: Market segmentation concept, importance and bases; Target market

selection; Positioning concept, importance and bases.

Unit III: 12 Lectures

Product: Meaning and importance; Product classifications; Concept of Branding, packaging

and labeling; After-sales services; Product life-cycle; New Product Development.

Pricing: Significance; Factors affecting price of a product; Major pricing policies and

strategies.

Unit IV: 12 Lectures

Promotion: Concept and importance of promotion; Promotion Tools advertising, personal

selling, public relations & sales promotion concept and their distinctive characteristics;

Promotion mix; Factors affecting promotion mix decisions; and Integrated MarketingCommunication Approach.

Distribution: Channels of distribution - concept and importance; Types of distribution

channels; Factors affecting choice of distribution channel; Distribution Logistics.

Unit V: 8 Lectures

Trends in Marketing: Direct marketing; Services marketing; Green marketing; Relationship

marketing; Rural marketing; and Retailing scenario in India.

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READINGS:

Essential Readings:

1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, MarketingManagement: A South Asian Perspective, Pearson

2. Palmer, Adrian,Introduction to Marketing, Oxford University Press, UK3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing, South

Western Publishing, Ohio.

Suggested Readings:

1. Kumar, Arun & N. Meenakshi,Marketing Management, Vikas Publications.

2. McCarthy, E. Jerome., and William D. Perreault,Basic Marketing, Richard D. Irwin.3. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation & Control,

Cengage Learning.

4. Chhabra, T.N.,Principles ofMarketing, Sun India Publication.5. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.6. Zikmund, William G. and Michael DAmico, Marketing: Creating and Keeping

Customers in an E-Commerce World, Thomson Learning.

7. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit, MarketingConcepts and Cases, Tata McGraw Hill (Special Indian Edition).

8. McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., Basic Marketing:A Managerial Approach, McGraw Hills.


DISCIPLINE COURSE I


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SEMESTER III

PAPER DISCIPLINE COURSE I -6: FINANCIAL MANAGEMENT


Objective: To familiarize the students with the principles and practices of financial

management.

Lectures: 48

Unit I: 5 Lectures

Introduction: Scope and Objective including basics of Agency Problems, Time Value of

Money, Risk Return Trade off in Financial Decision Making.

Unit II: 15 Lectures

Capital Budgeting Decision:Process, Cash Flow Estimation, Techniques: Payback Period

Method, Accounting Rate of Return, Net Present Value (NPV), Profitability Index, Internal

Rate of Return (IRR), Modified Internal Rate of Return (MIRR), Capital Budgeting under

RiskCertainty Equivalent Approach and Risk- Adjusted Discount Rate.


Financing Decision:Estimation of Components of Cost of Capital, Methods for calculating

Cost of Equity Capital, Cost of Retained Earnings, Cost of Debt and Cost of Preference

Capital, Weighted Average Cost of Capital (WACC) and Marginal Cost of Capital, Capital

Structure Theories of Capital Structure (Net Income, Net Operating Income, MM

Hypothesis, Traditional Approach). Operating and Financial Leverage, Determinants of

Capital Structure.

Unit IV: 5 Lectures

Dividend Decision: Theories of Relevance and Irrelevance of Dividend Decision for

Corporate Valuation Walters Model, Gordons Model, MM Approach, Cash and Stock

Dividends, Dividend Policies in Practice.

Unit V: 8 Lectures

Working Capital Decision:Concepts of Working Capital, Operating & Cash Cycles, Risk-

Return Trade off, Working Capital Estimation, An Overview of Cash Management,

Receivables Management, Inventory Management.

Spreadsheet is the recommended software for doing basic calculations infinance and hence can be used for giving students subject related assignments

for their internal assessment ur oses.

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READINGS:

Suggested Readings:

1. Khan, M.Y. and P.K. Jain,Financial Management: Text and Problems, Tata McGraw

Hill2. Horne, Van; James C., John Wachowicz, Fundamentals of Financial Management,

Pearson Education

3. Ross, Stephen A., Westerfield, Randolph, and Jeffrey Jaffe, Corporate Finance, TataMcGraw Hill.

4. Srivastava, Rajiv, and Anil Mishra,Financial Management, Oxford University Press,UK

5. Singh, Preeti,Financial Management, Ane Books Pvt. Ltd, New Delhi.6. Singh, Surender and Kaur Rajeev.Fundamentals of Financial Management. Mayur

Paper Book Noida.

7. Singh, J.K.Financial Management- text and Problems. 2nd Ed. Dhanpat Rai andCompany, Delhi.

8. Sharma, G.L. and Y. P.Singh Contemporary Issues in Finance and Taxation.Academic Foundation Delhi.

9. Rustagi, R.P.,Financial Management, Galgotia Publishing Company10.Pandey, I.M.Financial Management. Vikas Publications.11.Bhalla, V.K.Financial Management & Policy. Anmol Publications, Delhi.


DISCIPLINE COURSE I


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SEMESTER IV

PAPER DISCIPLINE COURSE I -7: COST ACCOUNTING


Objective:To acquaint the students with basic concepts used in cost accounting and various

methods involved in cost ascertainment systems.

Lectures: 48

Unit I: 5 Lectures

Introduction:Meaning, objectives and advantages of cost accounting, Difference between

cost accounting and financial accounting. Cost concepts and classifications, Elements of cost.

Unit II: 8 Lectures

Accounting and Control of Material Cost: Issue of materials, Methods of pricing of

material issuesFIFO, LIFO, Weighted Average. Inventory control- concept and techniques

like fixing of stock levels, EOQ, ABC analysis, perpetual & periodic inventory systems.


Labour:Accounting and Control of labour cost, time keeping and time booking, concept and

treatment of idle time, over time, labour turnover.


Overhead:Classification, allocation, apportionment and absorption of overhead. Under- and

over-absorption. Treatments of certain items in costing like interest on capital, packing

expenses, bad debts, research and development expenses, Activitybased cost allocation.

Unit V: 13 Lectures

Methods of Costing: Unit costing, Job costing, Contract Costing, Process costing. Treatment

of process losses (excluding valuation of work in progress, joint and by-products). Service

costing (only transport).

Unit VI: 4 Lectures

Accounting Systems, Reconciliation of cost and financial accounts.

READINGS:

Essential Readings:

1. Arora, M.N., Cost Accounting Principles and Practice, Vikas Publishing House, NewDelhi.

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2. Horngreen, Charles T., Foster, George, and Srikant M. Dattar, Cost Accounting: AManagerial Emphasis,Prentice Hall of India Ltd., New Delhi.

Suggested Readings:

1. Lal, Jawahar and Seema Srivastava, Cost Accounting, Tata McGraw Hill Publishing Co.,New Delhi.

2. Shukla, M.C., Grewal, T.S., and M.P. Gupta, Cost Accounting: Text and Problems, S.Chand & Co. Ltd., New Delhi.

3. Maheshwari, S.N. and S.N. Mittal, Cost Accounting: Theory and Problems, Shri MahabirBook Depot, New Delhi.

4. Usry, Milton E. and Lawrence H. Hammer, Cost Accounting: Planning and Control,South Western Publishing Co.

5. Barfield, Jesset T., Raibarn, Cecily A., and Michael R. Kinney, Cost Accounting:Traditions and Innovations,Thomson Learning.

6. Lucey, T., Costing, ELST, London.


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SEMESTER IV

PAPER DISCIPLINE COURSE I -8: CORPORATE LAWS


Objective: The objective of the course is to impart basic knowledge of the provisions of the

Companies Laws and the Depository Laws along with relevant case law.

NoteThe Companies Act, 1956 shall be replaced by the New Companies Bill 2012 as

and when enacted.

Lectures: 48

UNIT I: 10 Lectures

Characteristics of a company; Lifting of corporate veil; Types of companies; Association not

for profit; Illegal association; Formation of company promoters, their legal position, pre-

incorporation contract and provisional contracts.

UNIT II: 10 Lectures

Documents Memorandum of Association, Articles of Association, Doctrine of

Constructive Notice and Indoor Management, Prospectus and Book Building.

Share Capital Issue, Allotment and forfeiture of share, Transmission of shares, Buyback

and provisions regarding buyback; Dividend Provisions and Issue of bonus shares.


Directors, classification of directors, disqualifications, appointment, legal positions, powers

and duties, removal of directors; Meetings of Shareholders and board; kinds, convening and

conduct of meetings.

UNIT IV: 3 Lectures

Winding upconcept and modes of winding up.

UNIT V: 8 Lectures

Emerging Issues In Company LawOne Person Company (OPC), Small Company, Postal

Ballot, Small Shareholders on Board, Director Identity Number (DIN), Corporate Identity

Number (CIN), MCA-21, Online Filing of Documents, Online Registration of Company,

National Company Law Tribunal (NCLT), LLP, Insider Trading, Rating Agencies, Producer

Company, Class Action, Secretarial Audit, CSR.

UNIT VI: 5 Lectures

Depositories Act 1996Definitions, Rights and Obligations of Depositories, Participants

Issuers and Beneficial Owners, Inquiry and Inspections, Penalty.

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READINGS:

Suggested Readings:

1. Hicks, Andrew & Goo S H, Cases and Material on Company Law,Oxford University

Press, UK2. Gowar, LCB,Principles of Modern Company Law, Stevens & Sons, London.3. Majumdar, A.K., and G.K. Kapoor, Company Law and Practice, Taxmann, New

Delhi

4. Kershaw, David, Company Law in Context, Oxford University Press, UK5. Hanningan, Brenda, Company Law,Oxford University Press, UK6. RamaiyaA Guide to Companies Act, Wadhwa and Company Nagpur7. Kannal, S., & V.S. Sowrirajan, Company Law Procedure, Taxmans Allied Services

(P) Ltd., New Delhi

8. Singh, Harpal,Indian Company Law, Galgotia Publishing, Delhi.9. Companies Act and Corporate Laws, Bharat Law House Pvt Ltd, New Delhi10.Sharma, J. P,An Easy Approach to Corporate Laws, Ane Books Pvt Ltd, New Delhi.


DISCIPLINE COURSE I


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SEMESTER V

PAPER DISCIPLINE COURSE I -9: CORPORATE GOVERNANCE AND SOCIAL

RESPONSIBILITY


Objectives: To familiarize the students with the understanding of issues and practices of

corporate governance in the global and Indian context.

Lectures: 48

Unit I: 12 Lectures

Conceptual Framework of Corporate Governance Meaning, Theories of Corporate

Governance, Models of Corporate Governance, Benefits Of Good Corporate Governance,Concept of Corporate Excellence; Business Ethics; Ethical Governance, Code of Ethics;

Insider Trading, Rating Agencies, Green Governance/ E-governance.


Corporate Governance Framework in India Corporate Boards and its powers,

Responsibilities, Disqualifications; Board Committees and their Functions, Remuneration

Committee, Nomination Committee, Compliance Committee, Shareholders Grievance

Committee, Investors Relation Committee, Investment Committee, Risk Management

Committee, and Audit Committee; Clause 49 of Listing Agreement; Corporate Governance in

Public Sector Undertakings.


Major Corporate Governance FailuresBank of Credit and Commerce International (UK),

Maxwell Communication Corporation and Mirror Group Newspapers (UK), Enron (USA),

World.Com (USA), Andersen Worldwide (USA), Vivendi (France), and Satyam Computer

Services Ltd (India); Common Governance Problems Noticed in various Corporate Failures.

Unit IV: 5 Lectures

Major Codes & Standards on Corporate Governance Sir Adrian Cadbury Committee

(UK), 1992, OECD Principles of Corporate Governance, 1999, and Sarbanes-Oxley (SOX)

Act, 2002 (USA)

Unit V: 4 Lectures

Whistle-Blowing and Corporate GovernanceThe Concept of Whistle-Blowing; Types of

Whistle-Blowers; Whistle-Blower Policy; the Whistle-Blower Legislation across Countries.

Unit VI: 5 Lectures

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Corporate Social Responsibility (CSR) Meaning, Corporate Philanthropy, CSR and CR,

CSR and Corporate Sustainability, CSR and Business Ethics, CSR and Corporate

Governance, Environmental Aspect of CSR, CSR Models, Drivers of CSR, Global Reporting

Initiatives, ISO 26000

READINGS:

Essential Readings:

1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,New Delhi.

2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford UniversityPress.

Suggested Readings

1. Rani, Geeta D., and R.K. Mishra, Corporate Governance-Theory and Practice, ExcelBooks, New Delhi

2. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, NewDelhi

3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate SocialResponsibility-A European Perspective, Edward Elgar

4. Sharma, J.P., Corporate Governance and SocialResponsibility, Taxmann, New Delhi


DISCIPLINE COURSE I


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SEMESTER V

PAPER DISCIPLINE COURSE I -10: BUSINESS ECONOMICS


Objective: The objective of this paper is to acquaint the students with the basic principles of

micro and macro economics.

Lectures: 48

Section A

1. Unit I: 2 Lectures

Introduction:Meaning and Scope of Business Economics, Micro and Macro Economics.

Demand and Supply: Concept, Determinants and Law of Demand and Law of Supply.

2. Unit II: 4 Lectures

Elasticity of Demand: Meaning, Factors and Measurement. Concepts of Cross and

Income Elasticity of Demand and Relationship between Revenue and Elasticity of

Demand.

3. Unit III: 6 Lectures

Theory of Consumer Behaviour: Indifference Curve and Properties of Indifference

curve, Consumer equilibrium, Price elasticity and Price Consumption Curve, Price effect Income and Substitution Effect, Derivation of Demand curve in case of Normal,

Inferior and Giffen goods and Shape of indifference curve in case of normal goods,bads

and neutrals.

4. Unit IV: 4 Lectures

Cost of Production: Concepts Social and Private cost of Production, Economic,

Accounting and Opportunity cost, Short run and Long run(LAC and LMC) cost of

production

5. Unit V: 11 Lectures

Market Structures:Price and output determination under different market forms.

Perfect competition: Short run (Marginal Approach), Long Run equilibrium and

Derivation of Supply curve.

Monopoly: Absence of supply curve under monopoly, Monopoly power, Dead weight

loss and price discrimination (3rddegree price discrimination)

Monopoli stic Competition:Short run and Long Run equilibrium

Oligopoly: Prisoners dilemma, Kinked demand curve model and Cartels (OPEC and

CIPEC)

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Section B

6. Unit VI: 8 Lectures

Determination: Consumption, Saving and Investment, AD-AS Approach and S-I

Approach, Multiplier (two sector) and numericals.

7. Unit VII: 4 Lectures

Theory of Inflation: Causes and effect, Demand pull and Cost push inflation and

measures to control inflation.

8. Unit VIII: 4 Lectures

Monetary and Fiscal Policy:Meaning, Objectives and Instruments

9. Unit IX: 5 Lectures

Balance of Payments: Meaning, Balance of Trade, Current and Capital Account,

Autonomous and Accommodating transactions and Measures to control disequilibrium in

Balance of Payments.

READINGS:

Essential Readings:

1. Salvatore, D. Schaum's, Outline of Theory and Problems of Microeconomic Theory,McGraw-Hill, International Edition, New Delhi.

2. Dornbusch, Rudiger, and Stanley Fischer,Macroeconomics, McGraw-Hill.

3. Ahuja, H.L.,Business Economics, S. Chand & Co., New Delhi.

Suggested Readings:

1. Pindyck, R.S., and D.L. Rubinfeld,Microeconomics,Prentice-Hall of India Pvt. Ltd.2. Deepashree,Business Economics, Ane Books Pvt. Ltd., New Delhi.

3. Varian, H.R., Intermediate Microeconomics: A Modern Approach, Affiliated East-West

Press, New Delhi.4. Mankiw, N. Gregory, Macroeconomics, Macmillan Worth Publishers New York,

Hampshire U.K.

5. Dornbusch, Rudiger., Fischer, Stanley, and Richard Startz, Macroeconomics,Irwin/McGraw-Hill, Singapore.


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SEMESTER V

PAPER DISCIPLINE COURSE I -11: INCOME TAX LAW AND PRACTICE


Objective: To provide basic knowledge of income tax and equip students with application of

principles and provisions of Income Tax Act, 1961 and Income Tax Rules, 1962 as amended

up to date.

Lectures: 48

Unit I 3 lectures

1.1Basic concepts:Income, agricultural income, person, assessee, assessment year, previous

year, gross total income, total income.

Unit II 6 lectures

2.1 Residential status2.2 Tax incidence and residential status2.3 Exempted income under section 10(1), 10(2), 10(2A), 10(5), 10(7), 10(10), 10(10A),

10(10AA), 10(10B), 10(10D), 10(11), 10(12), 10(13), 10(13A), 10(14), 10(16), 10(32),

10(34), 10(35), 10(36), 10(37), 10(38).

Unit III 28 lectures

Computation of income under different heads

3.1 Salaries

3.2 Income from house property

3.3 Profits and gains of business or profession.

Section to be covered are:Sec-28, 29, 30, 31, 32, 35, 36, 37, 40(a), 40(b), 40A, 43B,44AA, 44AB, 44AD and 44AE.

3.4 Capital Gains*

Basis of charge.

Meaning of capital assets. Classification of capital assets and their tax implication.

Meaning of transfer; elementary knowledge of transactions not to be treated astransaction of transfer.

Computation of capital gains( depreciable and non-depreciable assets)

Special cases to be covered - Conversion of Capital assets into stock in trade;Compulsory acquisition of assets; self generated assets; transfer of bonus shares.

Exemptions to be covered: Sec 54, 54B, 54EC, 54F, 54H.

Computation of tax liability under section 111A and 112*Capital gain provisions related to Individual and Firm need to be covered. Capital gain provisions relating to

company and non-residents need not to be covered.

3.5 Income from other sources [excluding Sec-2(22)]

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Unit IV 11 lectures

Computation of Total Income and Tax Liability

4.1 Clubbing of income.

4.2 Aggregation of income and set-off and carry forward of losses (excluding Sec-94(7) and

94(8)

4.3 Deductions from Gross Total Income; Section 80A, 80AB, 80AC, 80C, 80CCC, 80CCD,

80CCG, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGA, 80GGC, 80TTA and 80U.

4.4 Computation of total income and tax liability of individuals and firms.

READINGS:

Essential Readings:

1. Mehrotra, H.C.,Income Tax Law, Sahitya Bhawan, Agra.2. Ahuja, Girish and Ravi Gupta, Systematic Approach to Income Tax,Bharat Law House,

Delhi.

3. Hariharan, NIncome Tax Law and Practice, Tata McGraw Hill.

Suggested Readings:

1. Singhania, Vinod K. and Monica Singhania, Students Guide to Income Tax, Taxmann

Publications Pvt. Ltd., New Delhi.2. Chandra, Mahesh, Goyal, S.P. and D.C. Shukla,Income Tax Law and Practice, Pragati

Prakashan, Delhi.

3. Lal, B.B.,Income Tax Law and Practice, Konark Publications, New Delhi.


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SEMESTER VI

PAPER DISCIPLINE COURSE I -12: SECURITY ANALYSIS & PORTFOLIO

MANAGEMENT


Objective: To familiarize students with different investment alternatives, introduce them to

the framework of their analysis and valuation and also acquaint them with portfolio

management and evaluation techniques.

Lectures: 48

Unit I: 8 Lectures

The Investment Environment- The investment decision process, Types of Investments, the

Indian securities market, the market participants, trading of securities, security market

indices, Insider Trading.

Unit II: 4 Lectures

Security AnalysisConcept of Return & Risk: Types & Sources.


Fixed Income Securities: Bond Fundamentals, Valuation of bonds, Estimating bond yields,

Credit rating.

Unit IV: 15 lectures

Equity Analysis: Fundamental Analysis, Technical Analysis. Valuation of equity shares.

Efficient Market Hypothesis

UNIT V: 9 Lectures

Portfolio Management: Portfolio & Diversification, Markowitz model (2 Security

portfolios) & Capital Asset Pricing Model. Performance Evaluation Techniques: Sharpe,

Treynor & Jensen Indices

Unit VI: 4 Lectures

Introduction to Financial DerivativesForwards, Futures & Options.

Spreadsheet is the recommended software for doing basic calculations in finance

and hence can be used for giving students subject related assignments for theirinternal assessment purposes.

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READINGS:

Essential Reading:

1. Chandra, Prasanna,Investment Analysis and Portfolio Management, Tata McGraw Hill.

2. Bodie, Kane; Marcus & Mohanty,Investments, Tata McGraw Hill.

Suggested Reading:

1. Fischer, Donald E. and Ronald J. Jordan, Security Analysis and Portfolio Management,6th Edition, Prentice Hall of India, 2007.

2. Reilly, Frank K., and Keith C. Brown, Investment Analysis and Portfolio Management,8th Edition, Thomson, 2007.


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SEMESTER VI

PAPER DISCIPLINE COURSE I -13: CORPORATE ACCOUNTING


Objective: To make the students familiar with corporate accounting procedures.

Lectures: 48

UNIT I: 12 Lectures

Accounting for Share Capital and Debentures

(i) Issue of shares, Forfeiture and Reissue of Forfeited Shares, Concept of Book-Building,Issue of Bonus Shares, Right Issues, Buy-back of shares.

(ii) Redemption of Preference shares.(iii) Issue and Redemption of Debentures (Conversion method, purchasing own debentures in

the open market for cancellation and Sinking Fund Method only).

UNIT II: 6 Lectures

Preparation of Financial Statements of Limited Liability Companies excluding

calculation of managerial remuneration.


Valuation of Shares:Concept of valuation of Shares, Valuation of Shares as per Intrinsic

Value Method, Yield Method and Discounted Cash Flow Method.

UNIT IV: 12 Lectures

(i) Accounting for Amalgamationof Companies as per AS-14 (excluding Inter-Companyholding).

(ii)Accounting for Internal Reconstruction (excluding preparation of scheme of Internal

Reconstruction).

UNIT V: 6 Lectures

Cash Flow Statement: Meaning and usefulness of Cash Flow Statement. Preparation of

Cash Flow Statement as per AS-3 (Revised).

UNIT VI: 8 Lectures

Financial Statement Analysis:Meaning, Objectives and Techniques of analysis of financial

statements.

Ratio Analysis:Liquidity Ratios, Activity Ratios, Profitability Ratios and Solvency Ratios.

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READINGS:

Essential Readings:

1. Monga, J.R., Fundamentals of Corporate Accounting, Mayur Paper Backs, New

Delhi.

Suggested Readings:

1. Sehgal, Ashok and Deepak Sehgal, Corporate Accounting, TaxmanPublication, New Delhi.

2. Maheshwari, S.N. and S. K. Maheshwari, Corporate Accounting, VikasPublishingHouse, New Delhi.


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SEMESTER VI

PAPER DISCIPLINE COURSE I -14: INDUSTRIAL LAWS


Objectives: To familiarize the students with the understanding and provisions of industrial

related laws. Case studies and problems involving issues in industrial laws are required to be

discussed.

Lectures: 48

Unit I: The Employees Provident Fund & Miscellaneous Provisions Act, 1952

10 LecturesDefinitions; Schemes under the Act Employees Provident Fund Scheme; Employees

Pension Scheme, 1995; Employees Deposit linked Insurance Scheme.

Unit II: Employees State Insurance Act, 1948 10 Lectures

Objects and Applicability of the Scheme; Definitions: Personal Injury, Factory,

Manufacturing Process, Wages, Partial and Permanent Disablement; ESI Corporation,

Standing Committee and Medical Benefit Council; Contributions; Adjudication of Dispute

and Claims, Benefits.

Unit III: Payment of Wages Act, 1936 5 Lectures

Definitions Employed Person, Employer, Factory, Industrial or other Establishment,

Wages; Responsibility for Payment of Wages; Fixation of Wage Period; Time of Payment of

Wages; Mode of Payment; Deductions from Wages and Fines.

Unit IV: The Payment of Bonus Act, 1965 5 Lectures

Definitions Accounting year, allocable surplus, available surplus, employee, employer,

establishments, salary or wage; determination of bonus, calculation of bonus, eligibility for

bonus, disqualifications for bonus, payment of minimum and maximum bonus, set on and set

off of allocable surplus, deductions of certain amounts from bonus payable, time limit forpayment of bonus.

Unit V: Payment of Gratuity Act, 1972 5 Lectures

Applicability and non- applicability of the Act; Definitions-employee, employer, continuous

service; payment of gratuity; forfeiture of gratuity; employers duty to determine and pay

gratuity; recovery of gratuity; penalties.

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Unit VI: Employees Compensation Act, 1923 13 Lectures

Definitions: dependent, employer, partial and total disablement, workmen, injury, accident;

employers liability for compensation; amount of compensation; contracting; commissioner;

case laws.

READINGS:

Suggested Readings:

1. Malik, K.L.,Industrial Laws and Labour Laws, Eastern Book Company, Lucknow.2. Kumar, H.L., Digest of Labour Cases, Universal Law Publishing Co P Ltd, New

Delhi

3. Srivastava, S.C., Industrial Relations & Labour Laws, Vikas Publishing House (P)

Ltd.4. Sharma, J.P., Simplified Approach to Labour Laws, Bharat Law House (P) Ltd., New

Delhi.

5. Sharma, J.P.,Industrial Laws, Taxmann, New Delhi.


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SEMESTER VII

PAPER DISCIPLINE COURSE I -15: ORGANIZATIONAL BEHAVIOUR


Objective: This course is designed to equip the students with the tools necessary to

understanding the dynamics of individual and group behaviour for efficient and effective

utilization of human resources in the organizations. Broadly, the course intends to help the

students to be able to understand and analyse the individual needs, feelings, aspirations and to

develop skills needed to plan for the implementation of change in an organization.

Lectures: 48

UNIT I: Introduction 9 Lectures

Definition, Need and Importance of Organizational Behavior, Contributing disciplines of OB.

Nature and Scope, Organizational Behavior Models.

UNIT II: Individual Behaviour 9 Lectures

PersonalityType A and B, Big five personality types, Factors influencing personality.

Values And AttitudesConcept and types of values: Terminal value and instrumental value.Components of attitude, job related attitudes, measurement of attitude.

LearningConcept and learning theories and reinforcement.

Perceptions And Emotions Importance, factors influencing perception, perpetual

distortions, emotional intelligence.

UNIT III: Motivation And Interpersonal Behaviour 10 Lectures

Motivation Meaning and importance of motivation, Maslows need hierarchy theory,Herzbergs two factor theory, Theory X Theory Y, Intrinsic and Extrinsic motivation by Ken

Thomas, Measurement of motivation using standard questionnaire.

Communication and feedback.

Transactional Analysis (TA), Johari Window.

UNIT IV: Group Behaviour 10 Lectures

Group Dynamics, Cohesiveness and Productivity.

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Conflict:Sources of conflict, resolution strategies.

Leadership:Meaning and concept of leadership, trait theory, transactional, charismatic, and

transformational leadership.

UNIT V: Dynamics of Organisational Behaviour 10 Lectures

Organizational Climate and Culture Concept, Factors affecting organizational climate

and culture, Developing organizational culture.

Organizational ChangeImportance, Stability vs. Change, Proactive vs Reaction change,

Change process, Resistance to change, Managing change.

StressWork Stressors, Consequences, Prevention and Management of stress

READINGS:

Essential Readings:

1. Robbins, S.P., Organisational Behaviour,Prentice Hall of India Pvt. Ltd., New Delhi.2. Greenberg, Jerald, and Robert A Baron, Organisational Behaviour,Prentice Hall of India

Pvt. Ltd., New Delhi.

3. Luthans, F., Organisational Behaviour, McGraw Hill International. New York.

Suggested Readings:

1. Chhabra, T. N., Organisational Behaviour,Sun India Publications.2. Singh, A.K., and B. P. Singh, Organizational Behavior,Excel Books Pvt. Ltd, New

Delhi.

3. Hersey, P.K., Blanchard, H. and D. E. Johnson, Management of OrganisationalBehaviour: Leading Human Resources, Pearson Education.

4. Moshal, B.S., Organisational Behaviour, Ane Books Pvt. Ltd., New Delhi5. Sekaran, Uma, Organisational Behaviour: Text and Cases, Tata McGraw Hill, New

Delhi.


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SEMESTER VII

PAPER DISCIPLINE COURSE I -16: MANAGEMENT ACCOUNTING


Objective: To provide the students knowledge about use of costing data for planning, control

and decision making.

Lectures: 48

Unit I: 5 Lectures

Introduction: Nature and Scope, Difference between cost accounting and management

accounting, cost control, cost reduction, cost management.

Unit II: 8 Lectures

Budgeting and budgetary control: Concept of budget and budgetary control, objectives,

merits and limitations, Functional budgets, Fixed and flexible budgets, Zero base budget.


Standard costing and variance analysis:Meaning of standard cost and standard costing -

advantages, limitations and applications. Variance analysis material, labour, overhead,

Control ratios.


Absorption versus variable costing: Distinctive features and income determination.

Cost-Volume-Profit Analysis: Break-even analysis-algebraic and graphic methods.

Contribution / sales ratio, key factor. Margin of safety. Angle of incidence.

Unit V: 10 Lectures

Decision making: Costs for decision making, variable costing and differential analysis as

aids in making decisions fixation of selling price, exploring new market, make or buy,

product mix, operate or shut down.

Unit VI: 3 Lectures

Responsibility Accounting:Concept, Significance, Different Responsibility Centers.

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READINGS:

Suggested Readings:

1. Khan, M.Y. and P.K. Jain, Management Accounting, Tata McGraw Hill, PublishingCo., New Delhi.

2. Horngren, Charles T. and, Gary L. Sundem,Introduction to Management Accounting,Prentice Hall.

3. Murthy, A; and S GurusamyManagement Accounting, Tata McGraw Hill.4. Nigam, B.M. Lall and I.C. Jain, Cost Accounting, Principles and Practice, Prentice

Hall of India, New Delhi.

5. Lal, Jawahar and Seema Srivastava, Cost Accounting, Tata McGraw Hill PublishingCo., New Delhi.

6. Arora, M.N., Management Accounting, Himalaya Publishing House.7. Jhamb, H.V.,Management Accounting, Ane Books Pvt. Ltd. New Delhi

8. Usry, Milton E. and Lawrence H. Hammer, Cost Accounting, Planning and Control,South Western Publishing Co.

9. Garrison H., Ray and Eric W. Noreen,Managerial Accounting, McGraw Hill.10.Drury, Colin,Management and Cost Accounting,Thomson Learning.


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SEMESTER VII

PAPER DISCIPLINE COURSE I -17: BUSINESS RESEARCH TOOLS


Objective: This course aims at providing the general understanding of business research and

the methods of business research. The course will impart learning about how to collect,

analyze, present and interpret data.

Lectures: 48

Unit I: 10 Lectures

Introduction: Meaning of research; Scope of Business Research; Purpose of Research

Exploration, Description, Explanation; Unit of Analysis Individual, Organization, Groups,

and Data Series; Conception, Construct, Attributes, Variables, and Hypotheses


Research Process: An Overview; Problem Identification and Definition; Selection of Basic

Research Methods- Field Study, Laboratory Study, Survey Method, Observational Method,

Existing Data Based Research, Longitudinal Studies, Panel Studies


Measurement: Definition; Designing and writing items; Uni-dimensional and Multi-

dimensional scales; Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and

Ranking Scale, Thurstone, Likert and Semantic Differential scaling, Paired Comparison;

SamplingSteps, Types, Sample Size Decision; Secondary data sources


Hypothesis Testing: Tests concerning means and proportions; ANOVA, Chi-square test and

other Non-parametric tests

Testing the assumptions of Classical Normal Linear Regression

Unit V: 6 Lectures

Report Preparation: Meaning, types and layout of research report; Steps in report writing;

Citations, Bibliography and Annexure in report; JEL Classification

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READINGS:

Essential Readings:

1. Babbie, Earl R. The Practice of Social Research, Wadsworth 10th edition, 2007

publication2. Chawla, Deepak and Neena Sondhi, Research Methodology: Concept and Cases,

Vikas Publications

3. Levin R. I.; Rubin, D. S., Statistics for Management, Pearson 7th edition, 1998publication

4. Bajpai, Navin,Business Research Methods, 2011, Pearson Publication

Suggested Readings:

1. Sekaran, Uma, and Bougie, Roger, Research Methods forBusiness: A

SkillBuildingApproach, Wiley 5thedition 2010 Publication2. Webster, Allen L., Applied Statistics for Business and Economics: An Essential

Approach, TMH, 3rded.

3. Mark, N.K. Saunders and Philips Lewis,Research Methods for Business Students, 5thed., Pearson Publishers

4. Levine, David M., Krehbiel, Timothy C., Berenson, Mark L. and, P.K. Viswanathan,Business Statistics: A First Course, Pearson 4thedition, 2008 Publication

5. Cohen, J., Cohen, P.; West, S. G.; Aiken L. S. Applied MultipleRegression/Correlation Analysis For The Behavioral Sciences, Routledge, 3rdedition,

2003 publication

6. Zikmund, W.G.,Business Research Methods, 6thedition, 2000, USA, South Western

Thomson Learning7. Emory, C. William, Business Research Methods, 3rd edition, 1985, ,Homewood,

Richard D. Irwin


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SEMESTER VIII

PAPER DISCIPLINE COURSE I -18: FOREIGN EXCHANGE MANAGEMENT


Objective: The objective of this paper is to acquaint the students with foreign exchange

markets and management in order to prepare them to operate in an increasingly global

business scenario.

Lectures: 48

Unit I: 6 Lectures

International Monetary System: Evolution of the international monetary system:

Bimetallism, Gold standard, Bretton Woods system, Flexible exchange rate regime, Current

exchange rate arrangements


Concepts and Provisions: Concepts of authorized person, current account transaction,

capital account transaction, foreign exchange, person resident in India, Regulation and

management of foreign exchange: dealing in foreign exchange, holding of foreign exchange,

realization and repatriation of foreign exchange, contravention and penalties, enforcement ofthe orders of adjudicating authority, adjudication and appeal. Increasing importance of

foreign exchange transactions due to globalization of business and emergence of globalized

financial markets. Participants in foreign exchange market


Foreign Exchange Markets: Spot market, spot rate quotations, bid-ask spreads, Trading in

spot markets, Cross exchange rates

Forward Market: Concept of forward rate, long and short forward positions, forwardpremium and discount. Arbitrage, hedging and speculation


Exchange Rate Determination: Factors affecting exchange rate Relative inflation rates,

relative interest rates, relative income levels, government controls, expectations, etc.

Government intervention and government influence on exchange rates. Theories of exchange

ratePurchasing Power Parity, Interest Rate Parity and Fishers effect.

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Unit V: 8 Lectures

Currency Derivatives: Currency forwards, futures, options and swaps.

READINGS:

Essential Readings:

1. Cheol S. Eun & Bruce G. Resnick,International Financial Management, McGraw Hill.2. Madura, Jeff,International Corporate Finance, Cengage Learning.3. Levi, Maurice,International Finance, New York, McGraw Hill Inc.

Suggested Readings:

1. Apte, P.G.,Multinational Financial Management, New Delhi, Tata McGraw Hill, 1998


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SEMESTER VIII

PAPER DISCIPLINE COURSE I -19: ADVERTISING AND BRAND

MANAGEMENT


Objective: The objective of this course is to familiarize students with the basic concepts, tools

and techniques of advertising and brand management.

Lectures: 48

Unit I: 10 Lectures

Introduction: Meaning, nature and importance of advertising; Types of advertising;

Advertising objectives and audience selection; Setting of advertising budget.

Message Decisions: Message appeals, Elements of advertising copy: Print and Television


Media Decisions: Major media types - their merits and demerits; Factors influencing media

choice, Media Scheduling.

Measuring Advertising Effectiveness: Evaluating communication and sales effects; Pre and

Post testing techniques.


Advertising Agency: Role, types and selection of advertising agency.

Ethical and legal aspects of advertising


Basics of Branding: Importance of branding; Basic Branding conceptsBrand personality,

brand image, brand identity, brand equity and brand loyalty; Major branding decisions and

strategies.

Unit V: 10 Lectures

Brand Creation and Development: Identifying and selecting brand name; Building brand

personality, image and identity; Brand positioning; Enhancing brand image through

sponsorship and event management; Building brands through Internet.

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READINGS:

SECTION A: ADVERTISING

Essential Readings:

1. Belch and Belch,Advertising and Promotion, Tata McGraw Hill Co.2. Mahajan, J.P., and Ramki,Advertising and Brand Management, Ane Books Pvt Ltd, New

Delhi.

3. Sharma, Kavita, Advertising: Planning and Decision Making, Taxmann Publication Pvt.Ltd.

Suggested Readings:1. Burnett, Wells, and Moriatty,Advertising: Principles and Practice, Pearson Education2. Kapoor, Neeru,Advertising and Personal Selling, Pinnacle, New Delhi3. Terence A. Shimp, Advertising and Promotion: An IMC Approach, South Western,

Cengage Learning.

SECTION B: BRAND MANAGEMENT

Essential Readings:

1. Aaker, David A.,Managing Brand Equity, The Free Press, New York.2. Kumar, Ramesh S.,Managing Indian Brands: Marketing Concepts and Strategies, Vikas

Publishing.

Suggested Readings:

1. Moorthy, Y.L.R.,Brand ManagementThe Indian Context, Vikas Publishing HousePvt. Ltd., New Delhi.

2. Sengupta Subroto,Brand Positioning: Strategies for Competitive Advantage, Tata

McGraw Hill Publishing Company Ltd., New Delhi.3. Upsaw; Lynn B., Building Brand identity: A Strategy for Success in a Hostile Market

place, John Wiley sons Inc. New York.


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SEMESTER VIII

PAPER DISCIPLINE COURSE I20: PROJECT WORK

Marks: 100

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SEMESTER III

PAPER DISCIPLINE COURSE II - 1: SETTING UP A BUSINESSS


Objective: The curriculum aims at giving exposure to students regarding different aspects of

setting up a new business. After completing the course student should be able to develop an

understanding of the process of identifying various sources of new business ideas of products

and services. The understanding of this paper will help them to examine, evaluate and

approach different sources of finance, the nature of marketing effort required and to develop

a comprehensive business plan.

Lectures: 48

Unit I: Starting New Ventures 6 LecturesOpportunity Identification. The Search for New Ideas. Source of Innovative Ideas.

Entrepreneurial imagination and creativity: The Role of Creative Thinking. Developing Your

Creativity. Impediments to Creativity

Unit II: Methods to Initiate Ventures 7 Lectures

The Pathways to New Ventures for Entrepreneurs.

Creating New Ventures.

Acquiring an Established Venture: Advantages of Acquiring an Ongoing Venture.Examination of Key Issues.

Franchising: How a Franchise Works. Franchise Law. Evaluating the Opportunities.

Unit III: Legal Challenges in Setting up Business 8 Lectures

Intellectual Property Protection: Patents and trademarks. Requirements and Procedure for

Filing a Patent and Trademark.

Identifying Form of Organisation: Sole Proprietorship, Partnership, Limited Liability

Partnership and Company.

Unit IV: The Search for Entrepreneurial Capital 10 Lectures

The Entrepreneurs Search for Capital. The Venture Capital Market. Criteria for Evaluating

New-Venture Proposals. Evaluating the Venture Capitalist.

Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding. Government Policy

Packages. State Financial Corporations (SFCs). Business Incubators and Facilitators.

Informal risk capital: Angel Investors

Unit V: The Marketing Aspects of New Ventures 7 Lectures

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Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition Analysis.

Market Research. Sales Forecasting. Evaluation. Pricing Decision.

Unit VI: Business Plan Preparation for New Ventures 10 Lectures

What is a Business Plan? Pitfalls to Avoid in Business Plan. Benefits of a Business Plan.

Developing a Well-Conceived Business Plan. Elements of a Business Plan: Executive

Summary. Business Description. Marketing: Market Niche and Market Share. Research,

Design and Development. Operations. Management. Finances. Critical-Risk. Harvest

Strategy. Milestone Schedule.

Suggested Case Studies: Myzus Infotech Ltd.: Pursuit of an Idea, Regency Hospital Ltd.,

Uni Ads Pvt. Ltd., Butterfly Fields: An Enterprise with Social Purpose, Vimta Labs,

ElectroChem, Inc.: Energy for a Clean Planet.

READINGS:

Essential Readings:

1. Kuratko, D.F., and T. V. Rao, Entrepreneurship: A South-Asian Perspective, CengageLearning.

2. Robert, H. M., Manimala, M. Peters, and D. Shepherd, Entrepreneurship, Tata McGrawHill, India.

3. Barringer, B. R., and R. D. Ireland, Entrepreneurship: Successfully Launching New

Ventures,Pearson Education, India.

Suggested Readings:

1. Allen, K.R.,Launching New Ventures: An Entrepreneurial Approach, Cengage Learning.2. Ramachandran, K.,Entrepreneurship Development, Tata McGraw Hill, India.

3. Roy, Rajeev,Entrepreneurship,Oxford University Press.4. Kumar, Arya,Entrepreneurship: Creating and Leading an Entrepreneurial Organization,

Pearson, India.

5. Holt, David H.,Entrepreneurship: New Venture Creation, PHI Learning.

6. Nickels, William G; McHugh, James M, and Susan M McHugh; Understanding Business,Tata McGraw Hill.




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SEMESTER IV

PAPER DISCIPLINE COURSE II - 2: MARKETING FOR BEGINNERS


Objective: This course aims at providing the basic knowledge about concept, tools and

techniques of marketing.

Lectures: 48

Unit I: 10 Lectures

Introduction: Concept, nature, scope and importance of Marketing; Marketing versus

selling; Overview of marketing process; Understanding environment and competition;

Marketing mix -concept

Understanding consumer: Stages of buying decision process; Types of buying decision;Buying roles; Buying motives; Overview of factors affecting buying decision


Marketing Intelligence: Information sourcesprimary and secondary

Market Selection: Concept and forms of market; Concept, bases and benefits of market

segmentation; Target selection and Positioning; Bases of positioning.


Product:Concept and types; Branding, packaging and labelling; Customer support services;

Product life cycleconcept, stages and importance.

Price: Factors affecting pricing decision; Pricing new product skimming and penetration

pricing; Discounts and allowances


Distribution: Meaning, importance and functions of channel of distribution. Types of

distribution channels. Types of retailingstore and non-store based.

Promotion: Meaning and importance; Promotion tools advertising, personnel selling, sales

promotion and publicitymeaning and importance. Promotion mix - concept.

Unit V: 8 Lectures

Marketing EthicsConcept and Issues

Consumer protectionLegal Provisions



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READINGS:

Essential Readings:

1. Armstrong, Gary & Philip Kotler.,Marketing: An Introduction, Pearson.

2. Stanton, William J., et.al., Fundamentals of Marketing, McGraw Hill InternationalStudents Edition.

3. McCarthy E. Jerome, et.al.,Basic Marketing, Richard D. Irwin.4. Fahy, John & David Jobber,Foundations of Marketing, McGraw Hill.

Suggested Readings:

1. Gandhi, J.C., Marketing: A Managerial Approach, Tata McGraw Hill Publishing Co.Ltd., New Delhi.

2. Dholakia& Others.,Marketing Management, Cases & Concepts, Mac Millan.

3. Czinkota, M.R. and M. Kotabe.,Marketing Management, South Western.4. Grewal, Dhruv and Michael Levy,Marketing, Tata McGraw Hill.5. Rix, Peter,MarketingA Practical Approach, Tata McGraw Hill.




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SEMESTER V

PAPER DISCIPLINE COURSE II - 3: FINANCIAL REPORTING AND ANALYSIS


Objective: To gain ability to understand, analyse and interpret the basic framework of

financial reporting.

Lectures: 48

UNIT I: Basis of Financial Reporting 5 Lectures

Purpose of financial reporting, users of financial reports, conceptual framework for financial

statements

UNIT II: Understanding Financial Statements 12 Lectures

Structure of Financial Statements:Introduction, Statement of Financial Position (Balance

Sheet), Statement of Earnings (Income Statement), and Statement of Cash Flows (Cash Flow

Statement).

Additional disclosure statements: Need for Additional Statements, Auditors Report,

Directors Report, Funds Flow Statement, Electronic Dissemination, Corporate Governance.

UNIT III: Components of Financial Statements 8 Lectures

Inventories, Receivables, Assets (Fixed Tangible, Intangible), Leases, Revenue, Income-Tax,

Retained Earnings.

UNIT IV: Analysis & Interpretation of Financial Statements 15 Lectures

Ratio Analysis Liquidity, Solvency, Activity & Profitability Analysis, Comparative &

Common Size Analysis (Vertical & Horizontal Analysis), Financial Statement Variation by

Type of Industry

Expanded Analysis: Financial Ratios used in Annual Reports, Managements use of

Analysis, Graphing Financial Information

UNIT V: Accounting Standards in India & IFRS 8 Lectures

Basic Framework

READINGS:

Essential Readings:

1. Lal, Jawahar, Corporate Financial Reporting: Theory & Practice, Taxmann AppliedServices, New Delhi.



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Suggested Readings:

1. Raiyani, J. R. and Lodha, G., International Financial Reporting Standard (IFRS) andIndian Accounting Practices, New Century Publications.

2. Singh, N. T. and Agarwal, P., Corporate Financial Reporting in India, Raj Publishing,Jaipur.3. Hennie, V. G., International Financial Reporting Standards: A practical guide,

Washington: World Bank.

4. Alexander, D., Britton, A. and A. Jorissen, Global Financial Reporting and Analysis,Cengage Learning, Indian edition.

5. Grewal, T.S.,Introduction to Accounting, S. Chand and Co., New Delhi.




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SEMESTER VI

PAPER DISCIPLINE COURSE II - 4: PERSONAL TAX PLANNING


Objective:To provide basic knowledge of income tax and wealth tax laws to non-commerce

students in easily comprehensible manner with a view to equip them to use the legitimate tool

of tax planning in their economic life.

Lectures: 48

Unit I: Concept of tax planning 5 Lectures

1.1Meaning of tax planning, tax avoidance and tax evasion; objective of tax planning

1.2Basic framework of Income tax law; meaning of a few frequently used terms like assesse,previous year, assessment year, Gross total income, Total taxable income, deduction,

exemption.

Unit II: Tax planning relating to residential status and to agricultural income

5 Lectures

2.1 Tax Planning with reference to Residential status - Relevance of residential status in

computing taxable income

Determination of Residential status of an individual

Relationship between residential status and incidence of tax

Area of Tax PlanningCase Study2.2 Provisions in brief relating to concept of agricultural income and tax treatment of

agricultural income

Unit III: Tax Planning with Reference to Salary Income 10 Lectures

3.1Summarized provisions relating to computation of income under the head salary.3.2Taxation of present benefits

Bonus, Fees and Commission Meaning, Types and tax Implications of allowances

Meaning, types , Valuation and tax Implication of perquisites

Allowances vs. Perquisites

Terminal benefits like gratuity, leave encashment, commuted pension, tax relief u/s 89(1)

Case studies based on designing pay package

Unit IV: Tax Planning in respect of income from house property, capital gains and

income from other sources 14 Lectures

4.1 Computation of Income from House Property; Permissible deductions; identifying area of

tax planning based on tax implication; case study/ studies.



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4.2 Summarized provisions relating to computations of capital gains and tax liability; Based

on tax implications, identifying assets which do not attract capital gains tax, transaction

which are not to be treated as transaction of transfer; identifying leading areas of tax

planningcase studies

4.3 Summarized provisions relating to computation of income from other sources; Identifying

incomes which are exempt (Dividend from domestic company; interest income governedby sec. 10(15); Gift covered by exception.

Unit V: Total income and tax liability 8 Lectures

5.1 Summarized provisions relating to clubbing of income; Areas of tax planning- How to

avoid attractions of such provisions

5.2 Summarized provisions relating to set off of losses; areas of tax planning

5.3 Summarized provisions relating to deduction permissible u/s 80C, 80 CCC, 80CCD,

80CCG, 80D, 80DD, 80DDB, 80E, 80EE , 80G, 80GG, 80TTA & 80U. Area of tax

planningcase study

5.4 Computation of Total Income and Tax Liabilities of individuals

5.5Due date of filing return of income/ Self-Assessment u/s 140A

Unit VI: Planning with Reference to Wealth Tax 6 Lectures

6.1Wealth tax provisions in brief; Incidence of Tax liability; Valuation of ImmovableProperty; Computation of Tax Liability; Area of tax planningcase study

READINGS:

Essential Reading:

1.Singhania, Vinod K.; Singhania, Kapil and Monica Singhania,Direct Taxes Planning and

Management, Taxmann Publications Pvt. Ltd., New Delhi.

Suggested Reading:

1. Ahuja, Girish and Ravi Gupta, Corporate Tax Planning and Management,Bharat Law

House, Delhi.

2.Goyal, S.P.,Direct Tax Planning, Sahitya Bhawan publication, Agra.

3.Acharya, Shuklendra and M.G. Gurha, Tax Planning under Direct Taxes, Modern Law

Publication, Allahabad.

Note: L atest edition of text books may be used. Relevant F inance Act and F inance Rules,

and ar ticles by tax consul tants in leading newspapers such as Economic Times and

F inancial Express may also be referr ed.



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SEMESTER VII

PAPER DISCIPLINE COURSE II - 5: INVESTING IN STOCK

MARKET


Objective: This paper intends to provide basic understanding of stock market and the ways

of investing in it. It will enable the student to take up investment in stock market

independently.

Lectures: 48

UNIT I: Investing Fundamentals 12 Lectures

Types of Investments - Commodities, Real Estate and Financing Assets. Indian SecuritiesMarket: the market participants, trading of securities, security market indices. Sources of

financial information. Role of Stock Exchange, Stock exchanges in India: BSE, NSE,

OTCEI. Buying and selling of stocks: using brokerage and analysts recommendations.

Online trading of stocks.

UNIT II: Stock Analysis and Valuation 16 Lectures

Return and Risk: calculation of return and risk for an individual investor. Trade-off between

return and risk of stocks. Economic Analysis: understanding macroeconomic variables.

Industry Analysis: growth cycles and latest trends. Company analysis: understanding stock

quotations, types and placing of order.

Analysis of the company: financial characteristics (as explained by ratio analysis, future

prospects of the company, assessing quality of management using financial and non-financial

data. Comparative analysis of companies, Stock valuations: using ratios like PE ratio, PEG

ratio, Price Revenue ratio.

UNIT III: Investing in Mutual Funds 10 Lectures

Background on Mutual Funds: Need and advantages. Motives of mutual fund investments,

Net Asset Value, Types of Mutual funds, Load vs. no load funds, Deciding among mutual

funds, Quotations of Mutual Funds.

UNIT IV: Understanding Derivatives 10 Lectures

Futures, Options, trading in futures and options. Understanding stock market quotes on

futures and options. Types of orders, Put and Call options: How Put and Call options work.

READINGS:

Essential Readings:

1. Gitman and Joehnk,Fundamentals of Investing, Pearson.



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2. Madura, Jeff,Personal Finance, Pearson.3. Chandra, Prasanna,Investment Analysis and Portfolio Management, Tata McGraw Hill.

Suggested Readings:

1. Damodaran, Aswath, Investment Valuation: Tool and Techniques for Determining theValue of Any Asset, Wiley Finance.

2. Bodie, Alex, Marcus and Mohanty,Investments, McGraw Hill Publishing Co.3. Hirt and Block,Fundamentals of Investment Management, McGraw Hill Publishing Co.4. Pandiyan, Punithavathy, Security Analysis and Portfolio Management, Vikas Publications




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SEMESTER VIII

PAPER DISCIPLINE COURSE II - 6: INSURANCE AND RISK MANAGEMENT


Objective: This course is intended to develop an understanding among students about

identifying analyzing and managing various types of risk. Besides, the students will be in a

position to understand principles of insurance and its usefulness in business, along with its

regulatory framework.

Lectures: 48

Unit I: 6 Lectures

Concept of Risk, Types of Risk, Managing Risk, Sources and Measurement of Risk, Risk

Evaluation and Prediction. Disaster Risk Management, Risk Retention and Transfer

Unit II: 6 Lectures

Concept of Insurance, Need for Insurance, Globalization of Insurance Sector, Reinsurance,

Co-insurance, Assignment. Endowment


Nature of Insurance Contract, Principle of Utmost Good Faith, Insurable Interest, proximit

cause, contribution and subrogation, Indemnity, Legal Aspects of Insurance Contract, Types

of Insurance, Fire and Motor Insurance, Health Insurance, Marine Insurance, Automobile

Insurance.


Control of Malpractices, Negligence, Loss Assessment and Loss Control, Exclusion of Perils,

Actuaries, Computation of Insurance Premium.

Regulatory Framework of Insurance: Role, Power and Functions of IRDA, Composition of

IRDA, IRDA Act'1999.

READINGS:

Essential Readings:

1. George, E. Rejda,Principles of Risk Management and Insurance, Pearson Education.2. Dorfman, Marks S.,Introduction to Risk Management and Insurance, Pearson



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Suggested Readings:

1. All the three modules of Insurance and Risk Management by Institute of CharteredAccountants of India

2. Gupta. P.K,Insurance and Risk Management, Himalaya Publishing House.3. Mishra, M. N.,Principles and Practices of Insurance, S. Chand and Sons.4. Dinsdale, W.A.,Elements of Insurance, Pitaman.5. Black, K. and H.D. Skipper,Life and Health insurance, Pearson Education6. Crane, F.,Insurance Principles and Practices, John Wiley and Sons, New York.7. Vaughan, E. J. and T. Vaughan,Fundamentals of Risk and Insurance, Wiley & Sons8. Hansell, D.S.,Elements of Insurance, Macdonald& Evans Ltd.




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SEMESTER III

PAPER AC 1: E-BUSINESS AND CYBER LAWS


Objective: This paper intends to create an understanding towards e-business and its models.

Further, it aims to familiarize the students with the application of cyber laws in e-business.

Lectures: 24

Unit I: Introduction to E-business 6 Lectures

E-business: meaning, importance, Models based on the relationships of transacting parties

(B2B, B2C, C2C, and C2B) and transaction types: (Manufacture Model, Advertising Model,Value Chain Model, and Brokerage Model).

Electronic fund transfer; Automated Clearing House; Automated Ledger posting; Electronic

Money transfer E- Cheques, ATM and Tele-banking.

Unit II: Definition and Terminology 8 Lectures

Concept of Internet, Internet Governance, E-Contract, E-Forms, Encryption, Data Security,

Cyber Crime.

Access, Addressee, Adjudicating Officer, Affixing Digital Signatures, Appropriate

Government, Certifying Authority, Certification Practice Statement, Computer, Computer

Network, Computer Resource, Computer System, Cyber Appellate Tribunal, Data, Digital

Signature, Electronic Form, Electronic Record, Information, Intermediary, Key Pair,

Originator, Public Key, Secure System, Verify, Subscriber as defined in the Information

Technology Act, 2000.

Unit III: Regulatory Framework 6 Lectures

Authentication of Electronic Records; Legal Recognition of Electronic Records; Legal

Recognition of Digital Signatures; Use of Electronic Records and Digital Signatures in

Government and its Agencies; Retention of Electronic Records; Attribution,

Acknowledgement and Dispatch of Electronic Records; Secure Electronic Records andDigital Signatures.

Regulation of Certifying Authorities; Appointment and Functions of Controller; License to

issue Digital Signatures Certificate; Renewal of License; Controllers Powers; Procedure to

be Followed by Certifying Authority; Issue, Suspension and Revocation of Digital Signatures

Certificate, Duties of Subscribers; Penalties and Adjudication; Appellate Tribunal; Offences

Unit IV: Case Laws 4 Lectures

1. Communication Device-Section 2(ha) of the Information Technology (Amendment)Act, 2008-State v Mohd. Afzal and others (2003), VIIAD (Delhi) 1, 107(2003) DLT385,

2003(71) DRJ178, 2003(3) JCC1669

APPLIED COURSE


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2. Computer Network-Section 2 (j) of the Information Technology (Amendment) Act,2008 Diebold System Pvt Ltd. v The Commissioner of Commercial Taxes, (2006), 144

STC, 59 (Kar)

3. Electronic Record Sec. 2 (t)-Dharambir v Central Bureau of Investigation 148 (2008)DLT 289

4. Time and Place of Dispatch and Receipt of Electronic Record-section 13-P.R.Transport Agency v Union of India & others, AIR 2006 All 23, 2006(1) AWC 504, ALL

HC; Groff v America Online, Inc., 1998 WL 307001 (1998)

5. Penalty for Damage to Computer or Computer System- Section 43-UmashankarSivasubramanian v ICICI Bank, 18.04.2010. (Petition No. 2462/2008)

6. Tampering with Computer Source Documents-Section 65-Syed Asifuddin and Ors.vThe State of Andhra Pradesh & Anr. 2006 (1) ALD Cri 96, 2005 CriLJ 4314

7. Punishment for sending offensive messages-Sec. 66A-SMC Pneumatics (India) Pvt.Ltd v Jogesh Kwatra, Suit No. 1279/2001

8. Punishment for Identity Theft-Section 66C-CBI v Arif Azim Case Judicial Reports(Criminal) 2003 (2) page 272

9. Punishment for Cheating by Personating by using C